Sökning: "handelshögskolan accounting"

Visar resultat 1 - 5 av 468 uppsatser innehållade orden handelshögskolan accounting.

1. 1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Morten Younie; Oskar Benson; [2024]
   Nyckelord :Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

   Sammanfattning : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. LÄS MER

3. 2. Beskattning av pixlar : Hanteringen av virtuell egendom i mindre onoterade bolag samt individbeskattningen

   Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet/Handelshögskolan (from 2013)

   Författare :Martin Schumacher; [2024]
   Nyckelord :Skatterätt; virtuell egendom; juridik;

   Sammanfattning : Virtual property is fairly unregulated in the Swedish legal system. There has only been one court case where the term virtual property was explicitly mentioned. LÄS MER

4. 3. Value Relevance of Capitalized Intangibles

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Adam Groundstroem; Martin Svedin; [2024]
   Nyckelord :Intangible assets; Capitalization; Value relevance; Financial Reporting;

   Sammanfattning : This study aims to examine the value relevance of different accounting treatments of intangibles. We investigate the immediate expensing of intangible investments in Research and Development (R&D) and Selling, General, and Administrative (SG&A) and, by using methods that attempt to adjust financial statements, we investigate if capitalizing these investments results in a measure with higher value relevance. LÄS MER

5. 4. Modelling the Exchange Rate: Evidence from the Impacts of Quantitative Easing in Sweden

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Författare :Anny Eklund; Markus Sallkvist; [2024]
   Nyckelord :Quantitative easing; Exchange rate; Bayesian VAR model; Small open economy; Triangular factorisation;

   Sammanfattning : Quantitative easing, the unconventional monetary policy measure used by many central banks to combat low inflation when interest rates are at the lower bound, has shown to be an effective tool for depreciating the domestic currency. Although the exchange rate is of particular importance in a small open economy as it directly impacts inflation dynamics,trade competitiveness and plays a substantial role in shaping monetary policy, few papers have investigated how the depreciating effect of QE to the exchange rate works. LÄS MER

7. 5. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :August Forsell; Daan van Elk; [2023]
   Nyckelord :Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Sammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER